Essays about: "deferral"

Showing result 1 - 5 of 9 essays containing the word deferral.

  1. 1. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sven Uetermeyer; [2021]
    Keywords : exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

    Abstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE

  3. 2. A legal study into the EU’s approach towards exit taxation

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Patricia Zakrzewska; [2020]
    Keywords : direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

    Abstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE

  4. 3. Tezpur University Smart Campus: Performance Optimization during Grid Outages using Demand Side Management

    University essay from KTH/Kraft- och värmeteknologi

    Author : Felix Sippel; [2019]
    Keywords : ;

    Abstract : he conditions of energy availability from different resources is depending on myriad factors like technological innovation, geographical prerequisites and market dynamics. In, microgrids, where often multiple energy resources are combined, managing only the generation side of the energy system is not always the most cost effective and sustainable approach. READ MORE

  5. 4. Battery energy storage for intermittent renewable electricity production : A review and demonstration of energy storage applications permitting higher penetration of renewables

    University essay from Umeå universitet/Institutionen för tillämpad fysik och elektronik

    Author : Steffen Görtz; [2015]
    Keywords : Energy storage; Renewable electricity;

    Abstract : Driven by resource politics and climate change, the transition from conventional fossil fuel based and centralized energy generation to distributed renewables is increasing rapidly. Wind and solar power generation offer carbon dioxide neutral electricity but also present some integration difficulties for energy system operators and planners due to intermittent power output. READ MORE

  6. 5. Exit Taxation in the European Union, Is there really a problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Vladislav Dabija; [2015]
    Keywords : Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

    Abstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE